· Uniforms
Rental of uniforms and other related costs (including the costs of cleaning and/or repairing
uniforms) should be charged to this account.
· Operating Supplies
This account should include the cost of supplies used in the transportation department eg
newspapers in vehicles, FOC water, ice used in ice chests etc but not any expenses included
more appropriately in cleaning supplies or printing and stationery.
· Printing & Stationery
This account should include the cost of all printed forms, service manuals, stationery and office
supplies, whether purchased from outside printers or produced internally, when used by the
employees of the department.
· Telephone, Postage & Cable
Any telephone expenditures that can be directly related to the operation of the department
should be charged to this account including costs of local, long distance and international calls,
internet communication and mobile phones. The cost of postage, telegrams and cable should
also be included.
· Training
Includes the cost, other than the employees’ time, associated with the training of the
Department employees. Examples include instructor fees, special training supplies and
materials.
· Miscellaneous
Any costs that are not identifiable under another account should be included.